M/S.Laxmi Restaurant And Bar vs. Union Of INDIA
Facts
The petitioner, a business entity, filed a writ petition before the Telangana High Court challenging an order dated 23.10.2023 passed by the 2nd respondent (Commissioner of Customs and Central Tax, Appeals-1). This order rejected the petitioner's appeal against an order passed by the 3rd respondent (Superintendant of Central Tax) which had cancelled the petitioner's GST registration. The petitioner sought a writ of mandamus to declare the appellate order as illegal, perverse, and in violation of natural justice, and to quash it. Additionally, an interlocutory application was filed seeking restoration of the GST registration to enable the petitioner to commence business. The petitioner's counsel sought to withdraw the writ petition.
Held
The Court noted that the learned counsel for the petitioner sought to withdraw the Writ Petition with liberty to the petitioner to file a properly constituted petition. The other side had no objection to this request. Consequently, the Court allowed the withdrawal of the Writ Petition with the liberty as prayed for. The Court ordered that the Writ Petition stand closed and dismissed as withdrawn, with no costs awarded. Any pending interlocutory applications were also dismissed as withdrawn.
Key Issues
1. Whether the action of the 2nd respondent in rejecting the petitioner's appeal against the cancellation of GST registration was illegal, perverse, invalid, unconstitutional, and in violation of the principles of natural justice, as argued by the petitioner. 2. Whether the petitioner should be granted liberty to file a properly constituted petition, as sought by the petitioner's counsel. The petitioner argued that the impugned order was illegal, perverse, invalid, unconstitutional, and violated principles of natural justice. The revenue or State did not record any specific arguments in the judgment provided. The petitioner's counsel sought to withdraw the petition with liberty to file a fresh one.
AI-generated summary — verify with the full judgment below
\*.'*. THE Between: HIGH COURT FOR THE: ilii*if,fffiil]:TELANGANA 'o"fl;J?E#,1T,Tf,?#il[fl +]ffi g^*, [ 34461 PRESENT HONOURABLE THE ACTING CHI THE HONOURABLE S AND EF JUSTICE SUJOY PAUL MTJUSTICE RENUKA YARA TPETlTtoN No: I 720 OF 2025 #';*ffi t:ffi'#'#:l,: T"p,?l;*?b3rrddr:.r s ri D Vjn od Kum a,, s _ 1 _ 8 s, 1, ;ifrq*A:,{"r.iri:i#.,*X#?ffi 'r.als:?t#r*[i,i*#,::H .tr;'iit;ffi5rl;Fffi kffi;ffi i,,,:*j*,3* petition under Arricte 226 ot theconsritution of tndia ,j::i:]l:T: circumstances stated in the affidavit filed thererrr pteased to issue a writ, order or Direction *n,.rn'rll"rtl:rT;:rj:I.ffi:,:; Mandamus declaring the action of the 2nd respondent in passing rift impugned order dated 23110t2o23 in Appeat No.lsztzozs_nR_csT_ADcDtN _ 20231056DM00000 00592) rejecting the appeal filed by the petitioner against the order passed by the 3rd rirm in Form csr -l"i1J"*,il'"";:,iZ;::,:'JJ'J, :,"J,T"::",,,::".:.; No'36AICpD29 44A1ZX, as iregar, perverse, invarid, unconstitutionar and is in violation of the principles of naturarjustice and quash the said orders
IANO:1 oF2o25 Petition untler Siection 151 CPC praying that in the circumsti the affidavit filed in support of the petition' th
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.